Pengaruh Workload, Time Budget Pressure, Dan Due Professional Care Terhadap Kualias Audit (Studi Empiris Pada Kantor Akuntan Publik Di Dki Jakarta)

Yusuf, Jelvi (2017) Pengaruh Workload, Time Budget Pressure, Dan Due Professional Care Terhadap Kualias Audit (Studi Empiris Pada Kantor Akuntan Publik Di Dki Jakarta). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh workload, time budget pressure dan due professional care terhadap kualitas audit. Responden dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik wilayah DKI Jakarta. Sampel yang digunakan sebanyak 91 auditor yang tersebar di 16 Kantor Akuntan Pubik. Sampel yang diperoleh menggunakan metode survei dengan teknik convenience sampling. Analisis data dilakukan menggunakan metode regresi linier berganda dengan aplikasi SPSS 24.0. Hasil penelitian menunjukan bahwa workload berpengaruh negatif terhadap kualitas audit, sedangkan time budget pressure dan due professional care berpengaruh positif terhadap kualitas audit.

English Abstract

This research aims to test the influence of film on workload, time budget pressure and due professional care to the quality of audit. The respondents in this research was the auditors who works at public accountant of DKI Jakarta region. The sample used as many as 91 an auditor who overspread at 16 accountant public. The samples were obtained use the method of survey sampling with convenience tecnhiques. The data analysis was done used the method of multiple linear regression with application SPSS 24.0. The research results showed the workload had negative effect on the quality of audit, while the time budget pressure and the due professional care had positive effect on the quality of audit

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2017/694/051711749
Uncontrolled Keywords: Workload, Time Budget Pressure, Due Professional Care, Kualitas Audit, Workload, Time Budget Pressure, Due Professional Care, Audit Quality
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 14 Dec 2017 07:20
Last Modified: 10 Jun 2024 03:47
URI: http://repository.ub.ac.id/id/eprint/7042
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